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Alternative assets insights: Aggregated turnover threshold

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Published on 01 Dec 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

How an entity’s aggregated turnover is calculated is critical when determining whether it can access the recently enacted temporary loss carry-back and super-charged instant asset write-off measures.

Author profiles

Jonathan Malone
Jonathan Malone, CTA, is a Partner in PwC’s Global Tax Practice with over 20 years’ experience as a corporate tax adviser, specialising in international tax, M&A, cross-border related party arrangements and tax policy considerations. Jonathan advises global companies on their operations in Australia, along with the tax implications arising from cross-border transactions. His work with clients on BEPS related topics includes advising on Pillar 2, interest limitation rules, the multilateral instrument, anti-hybrid rules, intangibles measures, Australia's multinational anti-avoidance law and Australia's diverted profits tax. - Current at 14 February 2023
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Sarah Saville
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Joanne Murray

 

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